Conn. Agencies Regs. § 4a-12-10
Where the mother and father who are legally liable are divorced and neither one of them is under a court order for support for the client/patient and one or both have remarried, then the following applies: the mother's/father's portion of the taxable income is prorated out of the new family's joint federal income tax return. The number of dependents from the new family households, to be used for the exempt income, are also prorated. If the current spouse of the legally liable relative has a taxable income of less than a single poverty level exemption as found in Sec. 4-12-2 and 4-12-3 of these regulations, then that spouse is included in the family dependent count for the exempt income calculation. The twelve per cent contribution assessment, resulting after the subtraction of the combined prorated exempt incomes for the combined prorated taxable incomes shall be prorated according to the specific share of the taxable income of each individually liable relative.
Conn. Agencies Regs. § 4a-12-10